​Enforced debt collection may begin immediately upon an account reaching delinquent status. Action for collection may include garnishment of wages; attachment of bank accounts, rental income or income tax refunds; seizure and sale of personal property by the Sheriff's Office; or foreclosure of real estate. The first step in the foreclosure process is advertisement of the delinquent account in The News & Observer approximately two months after becoming delinquent. This action is required by North Carolina General Statutes. Commencement of any of these actions will result in additional costs and/or fees being added to the unpaid bills.